On State Control Over The Compliance Of The Major Consumption Expenditure Actually Received By Physical Persons Income

Original Language Title: О государственном контроле за соответствием крупных расходов на потребление фактически получаемым физическими лицами доходам

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102054527

Expired-the Federal law dated 09.07.99 N 154-FZ RUSSIAN FEDERATION FEDERAL LAW on State control over the compliance of the major consumption expenditure actually received by physical persons income adopted by the State Duma of the year July 2, 1998 (as amended by the Federal law of 09.02.99 N 27-FZ), Article 1. Relations regulated by the present Federal law State control subject to compliance with the major expenditures income of natural persons obliged to pay income tax in accordance with the law of the Russian Federation "about surtax from physical persons" buying in property referred to in paragraph 1 of article 3 of this federal law, or providing financial assistance to others in the acquisition of the property in question.
Article 2. Concepts used in the present Federal Act For the purposes of this federal law, the following terms are used: aircraft-Civil Aeronautics tools: planes, helicopters, gliders, airships, balloons, and others;
seagoing vessels and inland waterway craft-all self-propelled vessels regardless of their affiliation, to be registered in the ship inspection or basin of sea commercial ports, as well as motor boats, rafts and other sea-going vessels and inland vessels;
ground vehicles — trucks and trailers of different capacity, off-road cars, cars-tractors with semitrailers, buses of various types, passenger vehicles, including taxis, as well as the means of rail transport;
cultural values-historical values associated with historic events in the life of peoples, development of society and the State, history of science and technology, as well as related to the life and work of prominent personalities (State, political and public figures, thinkers, men of science, literature and art); objects and fragments of items obtained as a result of archaeological excavations; art treasures, including paintings and drawings produced entirely by hand, on any basis, of any material; original sculptural works from any materials including reliefs; original artistic compositions and montages in any material; artistically decorated items for religious purposes, particularly icons; engravings, prints, lithographs and their original printed form; works of decorative and applied art, including art glass, ceramics, wood, metal, bone, tissue and other materials; traditional products of national art crafts; parts and fragments of architectural, historical, artistic monuments and relics of monumental art; Vintage books, publications of special interest (historical, artistic, scientific and literary), singly or in collections; rare manuscripts and documentary monuments; Archives, including audio-, photo-, film-, video archives; unique and rare musical instruments; postage stamps and other philatelic materials, singly or in collections; ancient coins, medals, stamps and other collectibles; rare collections and specimens of fauna and flora, subjects of interest to industries such as mineralogy, Anatomy, paleontology, and others; other movable objects, including copies of historic, artistic, scientific or other cultural value, as well as State protected as monuments of history and culture;
real estate (real estate)-land plots, subsoil, isolated bodies of water and everything is firmly linked to the land, that is, objects move without disproportionate harm to their appointment impossible, including forests, perennial plantations, buildings, constructions;
purchase-purchase, Exchange, new construction or reconstruction of real estate (real estate);
Special Declaration notification submitted by a natural person on the request of the tax authority, substantially in the prescribed form and containing the information on the sources and amounts of funds spent on the acquisition of property referred to in paragraph 1 of article 3 of this federal law;
Declaration on non-list owned physical entity property, including monetary funds in Russian rubles and in foreign currency, which can be a source of income required to purchase items referred to in paragraph 1 of article 3 of this federal law.
Article 3. Property the acquisition of which a natural person makes State monitoring large expenditures revenue that person 1. The property the acquisition of which a natural person makes State monitoring large expenditures income of that person, include: a) immovable property;
b) aircraft, ships and inland vessels, ground transportation vehicles;

in) stocks, shares in authorized capitals of companies and skladochnyh capital of business partnerships, State and municipal securities, as well as savings certificates;
g) cultural values;
d) gold bullion.
2. State control is subject to the acquisition within one calendar year one object, referred to in paragraph 1 of this article, the cost of which is not less than 1000 times the minimum wage fixed by the law of the Russian Federation on the date of the transaction. The acquisition is also subject to State control within one calendar year of multiple objects, referred to in paragraph 1 of this article, the total cost of which is not less than 3000 times the minimum wage fixed by the law of the Russian Federation on the date of the transaction on purchase of each object.
Article 4. Responsibilities of individuals whose income is subject to large expenditures compliance State control 1. Individuals upon receipt of a written requirements of the tax authority, based on available information, are obliged to submit within 60 calendar days of the special declaration listing all the sources and size of the spent on the acquisition of property that is specified in the request of the tax authority.
2. the tax authority may not send a requirement of a special declaration of physical person acquiring property, not referred to in paragraph 1 of article 3 of this federal law, as well as on the amounts of expenditure that does not fall under the scope of this federal law.
3. The person submitting a special declaration, may attach to it copies of the documents certified in accordance with the law, confirming the information.
On the request of tax authorities by the originator of the special declaration or his representative should be submitted for consultation, the original documents, copies of which were attached to the Declaration. Documents with a special declaration can be used when submitting subsequent special declarations only if they confirm the availability of funds for the purchase of property in respect of which special declaration.
4. An individual may invoke in a special declaration on the information referred to in the Declaration of the property, prepared in accordance with article 10 hereof.
5. a special Declaration Form is being developed by the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation in accordance with this federal law and approved by the Government of the Russian Federation.
Article 5. Duties of persons and organizations engaged in the registration of property (acquisition of property) or notarization of transactions therewith, persons and organizations engaged in the registration of property (acquisition of property), referred to in paragraph 1 of article 3 of this federal law, or notarization of transactions, as well as individuals and organizations engaged in the registration of transactions with securities, are required within 15 days from the date of registration or certify in writing to inform individuals of the transactions to the tax authority at the place of their residence.
Article 6. Duties of the tax authorities 1. The tax authority upon receipt of a special declaration is required to register it and within a month it claimed to verify the authenticity of the information about the tools available to the individual. On the results of that check, the head of the tax authority in writing notify the natural person, submitting a special declaration.
2. During the checking of a special declaration in case of insufficiency of these it resources for the acquisition of facilities specified in paragraph 1 of article 3 of this federal law, the tax authorities shall, upon application by a natural person submitting a special declaration, take into account the information provided by it in the Declaration of the property, prepared in accordance with article 10 hereof.
3. If necessary, additional verification as head of the State Tax Inspectorate territory, region, an autonomous region, Autonomous Okrug, a town on the nomination of the head of the State Tax Inspectorate of the district may extend the period specified in paragraph 1 of this article for one month.
In exceptional cases, the head of the State tax service of the Russian Federation on the nomination of the head of the State Tax Inspectorate territory, region, an autonomous region, Autonomous Okrug, a city may extend the period specified in paragraph 1 of this article, but not more than two months.
Article 7. Rights of natural persons whose conformity to large expenditures income subject to State control individuals who match the revenue large expenditures is subject to State control, have the right:

and tax authorities) to receive free advice on the form and content of documents and the order of filling in declarations;
b) invoked in the Special Declaration on the items referred to in the Declaration of the property;
) represent their interests with the tax authorities, directly or through their authorized representative;
g) on non-disclosure of information submitted by them to the tax authorities;
d) for damages caused to them by the nonperformance or improper performance by the employees of tax authorities of their responsibilities.
Article 8. Liability for violation of this federal law 1. Where no special declaration within 60 calendar days from the date of delivery of the written requirements of the tax authority on a natural person may be imposed an administrative fine of up to 100 times the minimum wage fixed by the law of the Russian Federation at the time of the imposition of a fine.
In the case of non-submission of the Declaration within 90 calendar days from the date of delivery of the written requirements of the tax authority on a natural person may be imposed an administrative fine of up to 1000 times the minimum wage fixed by the law of the Russian Federation at the time of the imposition of a fine.
2. For infringement upon submission procedure information to tax authorities on persons or organizations engaged in the registration of property (acquisition of property) or notarization of transactions may be subject to a fine in the amount of 100 times the minimum wage fixed by the law of the Russian Federation at the time of the imposition of a fine for each violation.
3. fines set points 1 and 2 of this article may be ordered only by a court order.
4. When detecting facts of understating the amount of income and (or) non-payment of income taxes, such incomplete payment, as well as the submission of bogus documents corresponding to an individual can be brought to administrative or criminal liability in accordance with the legislation of the Russian Federation.
5. Disclosure of tax inspection staff information contained in special declarations and declarations of assets submitted by individuals in accordance with articles 4 and 10 of this federal law, entails criminal liability in accordance with the legislation of the Russian Federation.
Article 9. Instructions on how to complete the special declaration instruction on how to complete the special declaration being drafted and adopted by the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation in accordance with this federal law.
Article 10. Declaration of property 1. Natural persons, income tax obligation which shall be determined in accordance with the law of the Russian Federation "about surtax from physical persons having permanent place of residence in the Russian Federation, as determined in accordance with the Act, prior to the entry into force of this federal law shall have the right to draw up a declaration of assets, together with an indication of the size of the property at the date of the said Declaration and pass it under seal on notary in order prescribed by the fundamentals of the legislation of the Russian Federation on Notariate.
The assets declaration form is being developed by the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation in accordance with this federal law and approved by the Government of the Russian Federation.
2. A natural person who drafted the Declaration of assets, making it the documents or their copies, certified in accordance with the law, confirming the existence of the objects specified in the Declaration.
3. Notaries are obliged to adopt a Declaration on the property (the packaging sealed notary, signed by them and the person who deposited Declaration). A person who delivers a specified declaration deposited a certificate.
Notaries shall inform the tax authorities of the place of residence of a natural person of its Declaration on the property.
4. packing with the Declaration of the property may be opened only at the request of the person who donated the specified declaration deposited, in his presence and in the presence of a notary, accepting the declaration deposited on presentation of evidence. The autopsy report of the Declaration of the property shall be drawn, which is signed by the notary and the person who is specified in the Declaration. After opening the package Declaration, once again, can be deposited to the notary in the manner prescribed by paragraph 3 of this article.

5. A natural person has the right to submit a declaration of assets as proof of financial status for the period prior to the entry into force of this federal law. In the Declaration of the property cannot be listed cash amounting to more than 1000 times the minimum wage, were not due to the credit institution on the date of the entry into force of this federal law. Foreign currency for the purposes of this article, shall be recalculated in Russian roubles at the exchange rate of the Central Bank of the Russian Federation (Bank of Russia), installed on the day filling out the Declaration.
6. The authorized officials of the tax authorities can review the contents of the Declaration of the property in the manner provided for in paragraph 4 of this article, in the notary's Office and may make extracts therefrom. It is forbidden to withdraw the Declaration of assets, as well as the shoot with them copies.
7. The information contained in the Declaration of the property cannot be used to recover and (or) imposing any taxes, and to prosecute the persons submitting the Declaration.
Article 11. Method of entry into force of this federal law 1. This federal law shall enter into force on the expiration of eighteen months from the date of its official publication. (As amended by the Federal law of 09.02.99 N 27-FZ)
2. paragraph 2 of article 3 of this federal law shall enter into force one year after the entry into force of this federal law.
For the period prior to the entry into force of paragraph 2 of article 3 of this federal law, State control is subject to the acquisition within one calendar year one object, referred to in paragraph 1 of article 3 of this federal law, the cost of which is not less than 1500 times the minimum wage fixed by the law of the Russian Federation on the date of the transaction. The acquisition is also subject to State control within one calendar year of multiple objects, referred to in paragraph 1 of article 3 of this federal law, the total cost of which is not less than 4500 times the minimum wage fixed by the law of the Russian Federation on the date of the transaction on purchase of each object.
3. The Government of the Russian Federation to elaborate and submit for consideration by the State Duma of the Federal Assembly of the Russian Federation proposals to amend the Civil Code of the Russian Federation, the RSFSR Code of administrative offences, the Criminal Code of the Russian Federation, Russian Federation legislation on Notariate in part the introduction of liability for violation of this federal law.
Russian President Boris Yeltsin in Moscow, the Kremlin July 20, 1998, N 116-FZ